Influence of County Government Financial Management Practices on Service Delivery in the County Government of Meru, Kenya
Abstract
Devolved governments are aimed at bringing services closer to the people at the grass root level and end marginalization in provision of services by the national government in remote parts of Kenya. Some government functions are devolved to County government and others retained at national level. Due to inefficient delivery of public services, the forty-seven Counties were created in the 2010 constitution. The study investigated the influence of county government financial management practices on service delivery in County government of Meru, Kenya with the aim of bringing financial discipline, efficient allocation of resources and promote better service delivery.The objectives for the study were; to find out the relationship between finance mobilization and service delivery by Meru County Government, to determine the relationship between finance absorption and service delivery by County government of Meru and to establish the relationship between debt management and service delivery by County Government of Meru. The study tested the null hypothesis that there is no significant relationship between finance mobilization, finance mobilization and debt and service delivery by County Government of Meru. The target population of the study was County government finance officers who comprised of officers consisting of County finance board, Chief Executive Officer, Chief Officers, Director Revenue, Sub-county revenue coordinators and Members of County Assembly. The target population was 89 participants identified through census technique. The study adopted a descriptive survey research design. The questionnaire was the tool used in data collection. Data analysis and interpretation was based on descriptive statistics and multiple linear regressions. In addition, a null hypothesis was tested using t test at 5% level of significant. A pilot test was carried out and analyzed to ensure validity and reliability of the aforementioned data collection instruments prior to actual data collection. All the variables were tested for reliability using Cronbach alpha coefficient and all the variables attained a value of above 0.7. The data was analyzed using SPSS software version 28. The summarized results of descriptive statistics show financial mobilization is moderate, financial absorption is high while debt management is moderate for the intervening variable government policy. The regression analysis beta coefficients for the three independent variables were tested at 5% level of significance. Describe statistics and regression coefficients indicate that all the variables are statistically significant. Null hypotheses were tested using t-test at 95% confidence level. Results of analyzed data are presented in tables with percentages, mean, standard deviations of values. The study concluded that financial management practices in County government of Meru have been moderately executed there by leading to slightly above the average level of service delivery in Meru County government. Thus, there is need to increase resource mobilization and financial absorption so as to provide seamless service to Meru residents.